Appeals - Council Tax

On what grounds can I Appeal?

• Where you believe that the banding should be changed because there has been a material increase or material reduction in the dwelling's value (this is explained below).

A material increase in value may result from building, engineering, or other work carried out on the dwelling.  In these cases revaluation does not take place until after a sale so the person appealing would usually be the new owner or resident.

A material reduction in value may result from the demolition of any part of the dwelling, any change in the physical state of the local area or an adaptation to make the dwelling suitable for use by someone with a physical disability.  In these cases revaluation should take place as soon as possible.

• Where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes

• Where the Listing Officer has altered the List without a proposal having been made by the taxpayer

• Where you become the taxpayer in respect of a dwelling for the first time. 

Your appeal must be made within 6 months, but if the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again.

• Other Reasons for Appeal

You may also appeal if you consider that you are not liable to pay council tax, for example, because you are not the resident or owner, or because your property is exempt; or that the Council has made a mistake in calculating your bill, if you wish to appeal on these grounds you must first notify the Council in writing so that there is an opportunity to reconsider the case.

Where can I find further information regarding the Valuations Appeals Procedure?

I am in the process of making an appeal, can I withhold Council Tax?

How can I get independent advice?

Further Information & Council contact details